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Firms may avail amnesty scheme by withdrawing appeals: CBIC

Firms may avail amnesty scheme by withdrawing appeals: CBIC

New Delhi, Oct 29 (SocialNews.XYZ) In a move that could allow firms to settle old cases related to excise and service tax, the Finance Ministry on Tuesday clarified that taxpayers could avail the benefits of Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS) provided they withdraw appeals filed after June this year.

"...It is stated that such cases are not covered per se. However, if a taxpayer withdraws the appeal and furnishes the undertaking to the department in terms of para 2 (viii) of Circular No. 1072/05/2019-CX dated September 25, 2019, they can file declaration under the scheme," the circular issued by the Central Board of Indirect Taxes and Customs (CBIC) said.

 

Responding to queries from filed formations and trade, the CBIC circular also said that in cases where the final audit report (FAR) has been issued on or before June 30, the taxpayers would also be eligible for relief under SVLDRS as the tax demand has been quantified.

Rajat Mohan, Senior Partner, AMRG & Associates, said that quite a lot of taxpayers are expected to benefit from the clarification.

The Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 announced in the budget seeks to unlock over Rs 3.75 lakh crore involved in pending cases related to excise duty and service tax. The resolution-cum-amnesty scheme offers relief varying from 40 per cent to 70 per cent of the tax dues for cases other than voluntary disclosure cases, depending on the amount of tax dues involved.

Source: IANS

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Firms may avail amnesty scheme by withdrawing appeals: CBIC

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